This proceeding arises from the respondent's disallowance of the petitioner's application for relief under section 722 (b) (2) and (b) (4) of the Internal Revenue Code for the calendar years 1942 and 1943.
The issue is whether the petitioner is entitled, under the provisions of section 722 (b) (2) or section 722 (b) (4) of the Internal Revenue Code, to a refund of any part of the excess profits taxes paid for the calendar years 1942 and 1943.
FINDINGS OF...
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